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<h1>Chhattisgarh GST Order Extends Annual Return Deadline for 2017-2018 to March 31, 2019, per Section 172.</h1> The Chhattisgarh Goods and Services Tax (Removal of Difficulties) Order, 2018, addresses issues arising from the implementation of section 44 of the Chhattisgarh Goods and Services Tax Act, 2017. It mandates that registered persons, excluding certain categories, must file an annual return electronically by December 31 following the financial year. Due to delays in the electronic system's development, the deadline for filing the annual return for the period from July 1, 2017, to March 31, 2018, is extended to March 31, 2019. This order is issued under the authority of section 172 of the Act.